UTANG LEMBAGA KEUANGAN Lanjutan

The original consolidated financial statements included herein are presented in Indonesian language. - 67 - PT DWI ANEKA JAYA KEMASINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI 31 DESEMBER 2016 DAN 31 DESEMBER 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT DWI ANEKA JAYA KEMASINDO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2016 AND 2015 Expressed in thousands of Rupiah, unless otherwise stated

22. PENGGUNAAN SALDO LABA

22. APPROPRIATION OF RETAINED EARNINGS

Berdasarkan Akta Berita Acara Rapat Entitas No. 40, tanggal 10 September 2015, Notaris Yulia S.H., telah disetujui pembentukan dana cadangan sebesar Rp 2.000.000 dari laba ditahan. Based on the Deed of Entity’s Meeting No. 40, dated September 10, 2015, Notary Yulia S.H, has approved the establishment of a reserve fund of Rp 2,000,000 from retained earnings. Berdasarkan Berita Acara Rapat Umum Pemegang Saham Tahunan No. 116, tanggal 23 September 2014 telah disetujui pembentukan dana cadangan sebesar Rp 1.000.000 dari laba ditahan. Based on Minutes of General Stockholders’ Annual Meeting No. 116, dated September 23, 2014, the Stockholders approved to appropriate as a reserve of Rp 1,000,000 from retained earnings.

23. PENJUALAN BERSIH

23. NET SALES

a. Rincian penjualan bersih terdiri dari: a. Details of net sales consists of: 31 Desember 31 Desember December 2016 December 2015 Percet akan offset 213.626.696 613.216.278 Offset printing Ret ur penjualan 951.076 1.016.282 Sales returns Diskon penjualan 75.567 143.577 Sales discount Sub-jumlah 212.600.053 612.056.419 Sub-total Kart on gelombang 2.465.841 394.332.394 Corrugated carton Ret ur penjualan 103.106 555.029 Sales returns Diskon penjualan 8.416 163.237 Sales discount Sub-jumlah 2.371.151 393.614.128 Sub-total Jumlah 214.971.204 1.005.670.547 Total b. Rincian penjualan bersih berdasarkan sifat hubungan adalah sebagai berikut: b. Details of net sales based on the nature of relationship are as follows: 31 Desember 31 Desember December 2016 December 2015 Pihak berelasi Lihat cat at an 30 - 84.780.660 Related parties see Note 30 Pihak ket iga 214.971.204 920.889.887 Third parties Jumlah 214.971.204 1.005.670.547 Total

24. BEBAN POKOK PENJUALAN

24. COST OF GOODS SOLD

Rincian beban pokok penjualan terdiri dari: Details of cost of goods sold are as follows: 31 Desember 31 Desember December 2016 December 2015 Persediaan bahan baku: Raw m aterials: Saldo awal 122.390.379 334.186.348 Beginning balance Pembelian bersih 132.782.056 769.221.913 Purchases – net Saldo akhir 8.882.863 122.390.379 Ending balance Penyesuaian persediaan bahan baku Raw m aterial inventories adjustm ents yang t erbakar lihat cat at an 8 - 358.878.484 burning see Note 8 Pemakaian bahan baku 246.289.572 622.139.398 Raw m aterials used